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Company Registration No. 12183587 (England and Wales)
Kmd Investments Ltd. Unaudited accounts for the year ended 31 December 2024
Kmd Investments Ltd. Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Kmd Investments Ltd. Company Information for the year ended 31 December 2024
Director
Karim Manssour Dahbi
Company Number
12183587 (England and Wales)
Registered Office
1 Stanton Avenue Manchester M20 2PG England
Accountants
CLEARCUT ACCOUNTING LIMITED SUITE 2 PARKWAY 5 PARKWAY BUSINESS CENT 300 PRINCESS ROAD MANCHESTER M14 7HR
- 3 -
Kmd Investments Ltd. Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
2,525 
2,929 
Tangible assets
5
120,915 
138,765 
Investment property
6
- 
368,040 
123,440 
509,734 
Current assets
Inventories
7,194 
6,200 
Debtors
7
106,871 
116,717 
Cash at bank and in hand
61,460 
19,707 
175,525 
142,624 
Creditors: amounts falling due within one year
8
(799,822)
(1,053,547)
Net current liabilities
(624,297)
(910,923)
Net liabilities
(500,857)
(401,189)
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
(501,857)
(402,189)
Shareholders' funds
(500,857)
(401,189)
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 4 December 2025 and were signed on its behalf by
Karim Manssour Dahbi Director Company Registration No. 12183587
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Kmd Investments Ltd. Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Kmd Investments Ltd. is a private company, limited by shares, registered in England and Wales, registration number 12183587. The registered office is 1 Stanton Avenue, Manchester, M20 2PG, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Intangible fixed assets
Intangible fixed assets are initially included at cost less accumulated amortisation and any accumulated impairment losses.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% on cost
Plant & machinery
15% on Reducing Balance
Fixtures & fittings
15 % on Reducing Balance
Computer equipment
33% on cost
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Going concern
The director have assessed the company’s financial position and future prospects and have no reason to believe that the company will not continue in operational existence for the foreseeable future. Accordingly, the accounts are prepared on a going concern basis.
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Kmd Investments Ltd. Notes to the Accounts for the year ended 31 December 2024
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2024
4,040 
At 31 December 2024
4,040 
Amortisation
At 1 January 2024
1,111 
Charge for the year
404 
At 31 December 2024
1,515 
Net book value
At 31 December 2024
2,525 
At 31 December 2023
2,929 
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2024
105,950 
39,121 
29,424 
5,776 
180,271 
Additions
- 
- 
- 
2,328 
2,328 
At 31 December 2024
105,950 
39,121 
29,424 
8,104 
182,599 
Depreciation
At 1 January 2024
20,431 
9,992 
7,449 
3,634 
41,506 
Charge for the year
10,595 
4,411 
3,296 
1,876 
20,178 
At 31 December 2024
31,026 
14,403 
10,745 
5,510 
61,684 
Net book value
At 31 December 2024
74,924 
24,718 
18,679 
2,594 
120,915 
At 31 December 2023
85,519 
29,129 
21,975 
2,142 
138,765 
6
Investment property
2024 
£ 
Fair value at 1 January 2024
368,040 
Disposals
(368,040)
At 31 December 2024
- 
7
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
- 
11,152 
Trade debtors
83,622 
82,314 
Accrued income and prepayments
12,050 
12,052 
Other debtors
11,199 
11,199 
106,871 
116,717 
- 6 -
Kmd Investments Ltd. Notes to the Accounts for the year ended 31 December 2024
8
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
(9,245)
- 
Trade creditors
22,220 
76,511 
Taxes and social security
49 
869 
Other creditors
7,251 
3,288 
Loans from directors
775,417 
966,426 
Accruals
4,130 
6,453 
799,822 
1,053,547 
9
Average number of employees
During the year the average number of employees was 9 (2023: 8).
- 7 -